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Analysts pointed out that this is the first time China reversed this policy since the second half of 2000 in response to the fall in external demand and restart of the export tax rebate policy.
According to notification from the two departments, the cancellation of export tax rebates related to 406 steel, non-ferrous metal processing materials, silver powder, alcohol, corn starch, pesticides, pharmaceuticals, chemical products, plastics and products, rubber and products, glass and products. Tariff No.
“From the list of export tax rebate products listed by the two departments, we can see that this regulation is mainly targeted at some high-pollution, high-energy-consuming products.†Bai Jingming, deputy director of the Institute of Fiscal Sciences of the Ministry of Finance, pointed out that this move was made by the State Council early last month. Since the work of energy conservation and emission reduction, the government has introduced another "iron hand" regulation and control measures.
According to the checklists listed by the two departments, the level of regulation and control was unprecedented, and many products such as chlorine nitropropane, dichlorophene, etc. enjoyed the original tax rebate rate of 13% or 17%.
“From the previous period, we have frequently raised the export tax rebate rate for some commodities, and cancelled the export tax rebate for some of the commodities. Such a vigorous policy adjustment has highlighted the intention of the decision-making industry to accelerate the adjustment of the industrial structure.†Zhang, Director of the Tax Research Office, Institute of Finance and Industry, Chinese Academy of Social Sciences Bin said.
At the National Conference on Energy Saving and Emission Reduction held at the beginning of May this year, the State Council clearly stated that it is necessary to comprehensively use the economy, laws, technologies, and necessary administrative means to do a good job of energy conservation and emission reduction to ensure that the “Eleventh Five-Year Plan†energy saving is achieved. Row of goals.
According to official data, during the first four years of the “Eleventh Five-Year Planâ€, China’s unit GDP energy consumption has decreased by 14.38%, which means that it is still very difficult to achieve the “Eleventh Five-Year†goal of reducing about 20%.
It is worth noting that since the beginning of this year, as China’s six high-energy-consuming industries such as electricity, steel, non-ferrous metals, building materials, petrochemicals, and chemical industries have accelerated their growth, China’s GDP per unit of energy consumption has increased by 3.2% in the first quarter, further increasing To achieve the “Eleventh Five-Year†energy-saving emission reduction targets.
Zhang Bin believes that the cancellation of export tax rebates for some “two-high†commodities, such as steel and chemical products, is actually using economic means to increase the production costs of these enterprises under market economy conditions, which will help promote energy conservation and emission reduction, and suppress excessive production capacity. Speed ​​up industrial restructuring.
Bai Jingming pointed out that the cancellation of some product export tax rebates on the one hand is an important measure to ensure the realization of the "Eleventh Five-Year" energy-saving emission reduction targets. On the other hand, China also accelerated the improvement of taxation policies to better play the role of taxation tools. reflect.
“In the context of accelerating the transformation of economic development methods, the major direction of future taxation reform in China is to strengthen the role of taxation in promoting resource conservation, energy conservation, emission reduction, and environmental protection, and to promote the transformation of economic development methods,†said Bai Jingming.
The Ministry of Finance and the State Administration of Taxation jointly issued a notice on the 22nd and, with the approval of the State Council, starting from July 15, 2010, China will cancel export tax rebates for some 406 tariff items such as steel and non-ferrous metal processing materials.